Government Operations Committee on Dec. 5th, 2006

[Sheila Fraser]

In fact, we do. We did an internal audit about two years ago on the function across government.

Our main conclusion was that it needed to be more professionalized, with more training, having people with better skills. There was even an issue around the classification for internal auditors.

So a number of recommendations came out of that, and government responded to that. Now, we haven't gone back and done a follow-up. Not surprisingly, the level of quality varied significantly across the departments we looked at. Some are recognized as being very good, others not quite as good.

[Omar Alghabra, Liberal, Mississauga—Erindale, ON]

Is there a forum for internal auditors, where they share best practices or they communicate?

[Sheila Fraser]

Yes, there is what we call a centre for excellence in the Treasury Board Secretariat under the Comptroller General. They have been working at developing best practices, exchanges, doing that kind of work with internal audits.

[Omar Alghabra, Liberal, Mississauga—Erindale, ON]

Is that proceeding to your liking? I know there are probably some areas of improvement, as you touched upon.

[Sheila Fraser]

We've certainly seen activity. We haven't gone back to do a follow-up to actually assess how that is being translated into action in the departments. That might be an issue as well, if the committee wanted to pick up with the Comptroller General.

[Omar Alghabra, Liberal, Mississauga—Erindale, ON]

Who do internal auditors report to? What's their reporting structure?

[Sheila Fraser]

Within the departments they will report to the deputy minister in most cases.

[Omar Alghabra, Liberal, Mississauga—Erindale, ON]

Directly to the deputy minister—?

[Sheila Fraser]

Yes.

[Omar Alghabra, Liberal, Mississauga—Erindale, ON]

Thank you.

[The Chair, Liberal, Diane Marleau]

Thank you, Madam Fraser.

I think you've come before us at a most opportune time. I can tell you, as the committee will know, that we're nearing the end of our work on the accrual accounting report, and your being here today also gives us perhaps some ideas, as I will ask the committee to consider what we would like to study in the new year when we do finish our report. At this point, we're scheduled to look at the draft document on Thursday and perhaps work on it again on Tuesday.

I will say to all the committee members here that if we finish the accrual accounting report on Thursday, perhaps we could have a meeting on Tuesday to look at where we're going and what we would like to do in the new year. We'll see what happens there.

So thank you very much.

[Sheila Fraser]

Thank you.

[The Chair, Liberal, Diane Marleau]

I declare the meeting adjourned.